Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-1 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

1

2

2.1

2.1 110100 General Fund Operating Cash E N GA/MR U

2.1 110300 Restricted Operating Cash E N GA/MR U

2.1 110900 Checks Outstanding E N GA/MR U

2.1 111000 Undeposited Collections E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT E/U

2.1 112000 Imprest Funds E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.1 112500 U.S. Debit Card Funds E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.1 113000 Funds Held by the Public-Budgetary E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.1 113500 Funds Held by the Public-Non-Budgetary E N DF E/U

2.1 114500

Cash Held by U.S. Disbursing Officers Outside 

the Treasury's General Account E N GA/MR U

2.1 119000 Other Cash E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT E/U

2.1 119300

International Monetary Fund Assets - Reserve 

Position E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.1 119400

Exchange Stabilization Fund Assets - Holdings 

of Special Drawing Rights E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.1 119500 Other Monetary Assets E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT E/U

2.1 120000 Foreign Currency E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT E/U

2.1 120500

Foreign Currency Denominated Equivalent 

Assets E N EP E

2.1 120900 Uninvested Foreign Currency E N EP E

2.1 134400 Interest Receivable on Special Drawing Rights E N EP E

2.1 138400

Interest Receivable - Foreign Currency 

Denominated Assets E N EP E

2.1 153100 Seized Monetary Instruments E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.1 153200 Seized Cash Deposited E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

Cash and Other Monetary Assets

USSGL Crosswalk - Reclassified Balance Sheet

Assets

Non-Federal
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-2 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

2.2

2.2 131000 Accounts Receivable E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT E/U

2.2 131900 Allowance for Loss on Accounts Receivable E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.2 132000

Funded Employment Benefit Contributions 

Receivable E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.2 132100

Unfunded FECA Benefit Contributions 

Receivable E N EG U

2.2 132500 Taxes Receivable E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.2 132900 Allowance for Loss on Taxes Receivable E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.2 134000 Interest Receivable - Not Otherwise Classified E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/U

T E/U

2.2 134300 Interest Receivable - Taxes E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.2 134700

Allowance for Loss on Interest Receivable - Not 

Otherwise Classified E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.2 134800

Allowance for Loss on Interest Receivable - 

Taxes E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.2 136000

Penalties and Fines Receivable - Not Otherwise 

Classified E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.2 136300 Penalties and Fines Receivable - Taxes E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.2 136700

Allowance for Loss on Penalties and Fines 

Receivable - Not Otherwise Classified E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.2 136800

Allowance for Loss on Penalties and Fines 

Receivable - Taxes E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.2 137000

Administrative Fees Receivable - Not Otherwise 

Classified E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.2 137300 Administrative Fees Receivable - Taxes E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.2 137700

Allowance for Loss on Administrative Fees 

Receivable - Not Otherwise Classified E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.2 137800

Allowance for Loss on Administrative Fees 

Receivable - Taxes E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.3

2.3 134100 Interest Receivable - Loans E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

Accounts and Taxes Receivable, Net

Loans Receivable, Net
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-3 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

2.3 134500

Allowance for Loss on Interest Receivable - 

Loans E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.3 135000 Loans Receivable E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT E/U

2.3 135900 Allowance for Loss on Loans Receivable E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.3 136100 Penalties and Fines Receivable - Loans E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.3 136500

Allowance for Loss on Penalties and Fines 

Receivable - Loans E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.3 137100 Administrative Fees Receivable - Loans E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.3 137500

Allowance for Loss on Administrative Fees 

Receivable - Loans E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.3 138000

Loans Receivable - Troubled Assets Relief 

Program E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.3 138100

Interest Receivable - Loans - Troubled Assets 

Relief Program E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.3 138500

Allowance for Loss on Interest Receivable - 

Loans - Troubled Assets Relief Program E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.3 138900

Allowance for Subsidy - Loans - Troubled Assets 

Relief Program E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.3 139900 Allowance for Subsidy E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.3 155100 Foreclosed Property E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.3 155900 Foreclosed Property - Allowance E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.3 164200

Preferred Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.3 164300

Allowance for Subsidy - Preferred Stock 

Accounted for Under the Provisions of the 

Federal Credit Reform Act E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.3 164400

Common Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.3 164500

Allowance for Subsidy - Common Stock 

Accounted for Under the Provisions of the 

Federal Credit Reform Act E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.3 164600

Discount on Securities Account for Under the 

Provisions of the Federal Credit Reform Act E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-4 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

2.3 164700

Premium on Securities Accounted for Under the 

Provisions of the Federal Credit Reform Act E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.4

2.5

2.5 151100 Operating Materials and Supplies Held for Use E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.5 151200

Operating Materials and Supplies Held in 

Reserve for Future Use E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.5 151300

Operating Materials and Supplies - Excess, 

Obsolete, and Unserviceable E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.5 151400

Operating Materials and Supplies Held for 

Repair E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.5 151900 Operating Materials and Supplies - Allowance E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.5 152100 Inventory Purchased for Resale E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.5 152200 Inventory Held in Reserve for Future Sale E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.5 152300 Inventory Held for Repair E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.5 152400 Inventory - Excess, Obsolete, and Unserviceable E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.5 152500 Inventory - Raw Materials E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.5 152600 Inventory - Work-in-Process E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.5 152700 Inventory - Finished Goods E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.5 152900 Inventory - Allowance E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.5 154100 Forfeited Property Held for Sale E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.5 154200 Forfeited Property Held for Donation or Use E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.5 154900 Forfeited Property - Allowance E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

TARP Direct Loans and Equity Investments, Net (for use by 

Treasury only)

Inventories and Related Property, Net
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-5 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

2.5 156100

Commodities Held Under Price Support and 

Stabilization Support Programs E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.5 156900 Commodities - Allowance E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.5 157100 Stockpile Materials Held in Reserve E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.5 157200 Stockpile Materials Held for Sale E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.5 159100 Other Related Property E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.5 159900 Other Related Property - Allowance E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.6

2.6 171100 Land and Land Rights E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.6 171200 Improvements to Land E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.6 171900

Accumulated Depreciation on Improvements to 

Land E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.6 172000 Construction-in-Progress E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.6 173000 Buildings, Improvements, and Renovations E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.6 173900

Accumulated Depreciation on Buildings, 

Improvements, and Renovations E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.6 174000 Other Structures and Facilities E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.6 174900

Accumulated Depreciation on Other Structures 

and Facilities E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.6 175000 Equipment E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.6 175900 Accumulated Depreciation on Equipment E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.6 181000 Assets Under Capital Lease E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.6 181900

Accumulated Depreciation on Assets Under 

Capital Lease E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.6 182000 Leasehold Improvements E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

Property, Plant, and Equipment, Net
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-6 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

2.6 182900

Accumulated Amortization on Leasehold 

Improvements E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.6 183000 Internal-Use Software E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.6 183200 Internal-Use Software in Development E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.6 183900

Accumulated Amortization on Internal-Use 

Software E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.6 184000 Other Natural Resources E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.6 184900 Allowance for Depletion E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.6 189000 Other General Property, Plant, and Equipment E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.6 189900

Accumulated Depreciation on Other General 

Property, Plant, and Equipment E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.7

2.7 134200 Interest Receivable - Investments E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.7 134600

Allowance for Loss on Interest Receivable - 

Investments E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.7 161000

Investments in U.S. Treasury Securities Issued 

by the Bureau of the Fiscal Service E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.7 161100

Discount on U.S. Treasury Securities Issued by 

the Bureau of the Fiscal Service E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.7 161200

Premium on U.S. Treasury Securities Issued by 

the Bureau of the Fiscal Service E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.7 161300

Amortization of Discount and Premium on U.S. 

Treasury Securities Issued by the Bureau of the 

Fiscal Service E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.7 161800 Market Adjustment - Investments E E/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.7 162000

Investments in Securities Other Than the Bureau 

of the Fiscal Service Securities E E/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 4

2.7 162100

Discount on Securities Other Than the Bureau of 

the Fiscal Service Securities E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 4

2.7 162200

Premium on Securities Other Than the Bureau of 

the Fiscal Service Securities E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 4

Debt and Equity Securities
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-7 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

2.7 162300

Amortization of Discount and Premium on 

Securities Other Than the Bureau of the Fiscal 

Service Securities E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 4

2.7 167000 Foreign Investments E N EP E

2.7 167100 Discount on Foreign Investments E N EP E

2.7 167200 Premium on Foreign Investments E N EP E

2.7 167900

Foreign Exchange Rate Revalue Adjustments - 

Investments E N EP E

2.7 169000 Other Investments E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 4

2.8

2.8 165000

Preferred Stock in Federal Government 

Sponsored Enterprise E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.8 165100

Market Adjustment - Senior Preferred Stock in 

Federal Government Sponsored Enterprise E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.8 165200

Common Stock Warrants in Federal Government 

Sponsored Enterprise E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.8 165300

Market Adjustment - Common Stock Warrants in 

Federal Government Sponsored Enterprise E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.9

2.9 141000 Advances and Prepayments E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.9 199000 Other Assets E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 5

2.9 199500

General Property, Plant, and Equipment 

Permanently Removed but Not Yet Disposed E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

2.10

3

3.1 40

3.1 101000 Fund Balance With Treasury E G

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

3.1 109000

Fund Balance With Treasury Under a Continuing 

Resolution E G

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

Other Assets

Total Non-Federal Assets

This line is calculated. Equals sum of line 2.1 through 2.9.

Federal

Fund Balance With Treasury (RC 40)/1

Investments in GSEs
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-8 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

3.2 01

3.2 161000

Investments in U.S. Treasury Securities Issued 

by the Bureau of the Fiscal Service E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

3.2 161100

Discount on U.S. Treasury Securities Issued by 

the Bureau of the Fiscal Service E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

3.2 161200

Premium on U.S. Treasury Securities Issued by 

the Bureau of the Fiscal Service E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

3.2 161300

Amortization of Discount and Premium on U.S. 

Treasury Securities Issued by the Bureau of the 

Fiscal Service E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

3.2 161800 Market Adjustment - Investments E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

3.2 162000

Investments in Securities Other Than the Bureau 

of the Fiscal Service Securities E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

3.2 162100

Discount on Securities Other Than the Bureau of 

the Fiscal Service Securities E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

3.2 162200

Premium on Securities Other Than the Bureau of 

the Fiscal Service Securities E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

3.2 162300

Amortization of Discount and Premium on 

Securities Other Than the Bureau of the Fiscal 

Service Securities E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

3.2 163000

Investments in U.S. Treasury Zero Coupon 

Bonds Issued by the Bureau of the Fiscal Service E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

3.2 163100

Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

3.2 163300

Amortization of Discount on U.S. Treasury Zero 

Coupon Bonds Issued by the Bureau of the Fiscal 

Service E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

3.2 164300

Allowance for Subsidy - Preferred Stock 

Accounted for Under the Provisions of the 

Federal Credit Reform Act E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

3.2 169000 Other Investments E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

3.3 22

3.3 131000 Accounts Receivable E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT E/U 8

Federal Investments (RC 01)/1

Accounts Receivable (RC 22)/1
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-9 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

3.3 131900 Allowance for Loss on Accounts Receivable E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 8

3.3 136000

Penalties and Fines Receivable - Not Otherwise 

Classified E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 8

3.3 137000

Administrative Fees Receivable - Not Otherwise 

Classified E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 8

3.3 199000 Other Assets E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/U

T E/U 8

3.4 12

3.4 192300 Contingent Receivable for Capital Transfers E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

3.4 192500 Capital Transfers Receivable E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

3.5 02

3.5 134000 Interest Receivable - Not Otherwise Classified E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/U

T E/U 8

3.5 134100 Interest Receivable - Loans E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 8

3.5 134200 Interest Receivable - Investments E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 8

3.6 17

3.6 135000 Loans Receivable E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT E/U 8

3.6 135100

Capitalized Loan Interest Receivable - NonCredit Reform E FCF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT E/U 8

3.6 136100 Penalties and Fines Receivable - Loans E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 8

3.6 137100 Administrative Fees Receivable - Loans E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 8

3.7 27

3.7 133000

Receivable for Transfers of Currently Invested 

Balances E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 8

3.7 133500 Expenditure Transfers Receivable E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 8

3.8 21

Accounts Receivable, Capital Transfers (RC 12)/1

Interest Receivable (RC 02)/1

Loans Receivable (RC 17)/1

Transfers Receivable (RC 27)/1

Benefit Program Contributions Receivable (RC 21)/1
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-10 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

3.8 132000

Funded Employment Benefit Contributions 

Receivable E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 8

3.8 132100

Unfunded FECA Benefit Contributions 

Receivable E F EG U 8

3.9 23

3.9 141000 Advances and Prepayments E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 8

3.10 29

3.10 132500 Taxes Receivable E G

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

3.10 134200 Interest Receivable - Investments E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

3.10 137300 Administrative Fees Receivable - Taxes E G

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

3.10 161000

Investments in U.S. Treasury Securities Issued 

by the Bureau of the Fiscal Service E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 2

3.10 161100

Discount on U.S. Treasury Securities Issued by 

the Bureau of the Fiscal Service E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 2

3.10 161200

Premium on U.S. Treasury Securities Issued by 

the Bureau of the Fiscal Service E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 2

3.10 161300

Amortization of Discount and Premium on U.S. 

Treasury Securities Issued by the Bureau of the 

Fiscal Service E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 2

3.11 46

3.11 198000

Asset for Agency's Custodial and Non-Entity 

Liabilities E F GA U

3.12 30

3.12 192100 Receivable From Appropriations E G

CF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/U

T E/U

3.12 199000 Other Assets E G

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

3.12 199000 Other Assets E F GA E/U

3.13

Other Assets (Without Reciprocals) (RC 29)/1

Asset for Agency's Custodial and Non-Entity Liabilities (RC 

46)/1

Other Assets (RC 30)/1

Total Federal Assets

This line is calculated. Equals sum of lines 3.1 through 3.12.

Advances to Others and Prepayments (RC 23)/1
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-11 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

4

5

6

6.1

6.1 211000 Accounts Payable E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT E/U

6.1 212000 Disbursements in Transit E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.1 214000

Accrued Interest Payable - Not Otherwise 

Classified E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.1 296000 Accounts Payable From Canceled Appropriations E N EC/EG/EM/EP/ER/ES/ET/GA/TR E/U

6.2

6.2 214100 Accrued Interest Payable - Loans E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 2

6.2 214200 Accrued Interest Payable - Debt E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.2 253000

Securities Issued by Federal Agencies Under 

General and Special Financing Authority E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.2 253100

Discount on Securities Issued by Federal 

Agencies Under General and Special Financing 

Authority E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.2 253200

Premium on Securities Issued by Federal 

Agencies Under General and Special Financing 

Authority E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.2 253300

Amortization of Discount on Securities Issued by 

Federal Agencies Under General and Special 

Financing Authority E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.2 253400

Amortization of Premium on Securities Issued by 

Federal Agencies Under General and Special 

Financing Authority E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.2 254000 Participation Certificates E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

Federal Debt Securities Held by the Public and Accrued 

Interest

Total Assets

This line is calculated. Equals sum of lines 2.10 and 3.13.

Liabilities:

Non-Federal

Accounts Payable
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-12 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

6.3

6.3 219100

Employee Health Care Liability Incurred but Not 

Reported E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.3 221300

Employer Contributions and Payroll Taxes 

Payable E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.3 221500

Other Post Employment Benefits Due and 

Payable E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.3 221600

Pension Benefits Due and Payable to 

Beneficiaries E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.3 221700 Benefit Premiums Payable to Carriers E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.3 221800

Life Insurance Benefits Due and Payable to 

Beneficiaries E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.3 229000 Other Unfunded Employment Related Liability E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.3 261000 Actuarial Pension Liability E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.3 262000 Actuarial Health Insurance Liability E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.3 263000 Actuarial Life Insurance Liability E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.3 265000 Actuarial FECA Liability E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.3 269000 Other Actuarial Liabilities E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.4

6.4 299500 Estimated Cleanup Cost Liability E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.5

6.5 216000 Entitlement Benefits Due and Payable E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.6

6.6 218000 Loan Guarantee Liability E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.7

Federal Employee and Veterans Benefits Payable

Environmental and Disposal Liabilities

Benefits Due and Payable

Loan Guarantee Liabilities

Liabilities to GSEs (for use by Treasury only)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-13 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

6.7 211200

Accounts Payable for Federal Government 

Sponsored Enterprise E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.7 292200

Contingent Liabilities - Federal Government 

Sponsored Enterprise E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.8

6.8 266000

Actuarial Liabilities for Federal Insurance and 

Guarantee Programs E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.9

6.9 201000 Liability for Fund Balance With Treasury E N GA U

6.9 213000 Contract Holdbacks E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.9 219000

Other Liabilities With Related Budgetary 

Obligations E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.9 219200

Special Drawing Right (SDR) Certificates Issued 

to Federal Reserve Banks E N EP E

6.9 219300 Allocation of Special Drawing Rights (SDRs) E N EP E

6.9 221000 Accrued Funded Payroll and Leave E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.9 221100 Withholdings Payable E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.9 222000 Unfunded Leave E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.9 231000 Liability for Advances and Prepayments E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.9 232000 Other Deferred Revenue E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.9 240000

Liability for Nonfiduciary Deposit Funds and 

Undeposited Collections E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.9 241000 Liability for Clearing Accounts E N CF E/U

6.9 259000 Other Debt E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 6/7

6.9 267000

Actuarial Liabilities for Treasury-Managed 

Benefit Programs E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.9 291000 Prior Liens Outstanding on Acquired Collateral E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.9 292000 Contingent Liabilities E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

6.9 294000 Capital Lease Liability E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

Insurance and Guarantee Program Liabilities

Other Liabilities
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-14 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

6.9 298000 Custodial Liability E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT E/U 3

6.9 299000

Other Liabilities Without Related Budgetary 

Obligations E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT E/U

6.10

7

7.1 22

7.1 211000 Accounts Payable E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT E/U

7.1 212000 Disbursements in Transit E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

7.1 213000 Contract Holdbacks E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

7.1 217000 Subsidy Payable to the Financing Account E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

7.1 219000

Other Liabilities With Related Budgetary 

Obligations E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

7.1 294000 Capital Lease Liability E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

7.1 296000 Accounts Payable From Canceled Appropriations E F EC/EG/EM/EP/ER/ES/ET/GA/TR E/U

7.1 299000

Other Liabilities Without Related Budgetary 

Obligations E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/MR/TR/UG/

US/UT E/U

7.2 12

7.2 292300 Contingent Liability for Capital Transfers E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

7.2 297000 Liability for Capital Transfers E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

7.3 01

7.3 253000

Securities Issued by Federal Agencies Under 

General and Special Financing Authority E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 8

7.3 253100

Discount on Securities Issued by Federal 

Agencies Under General and Special Financing 

Authority E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 8

Total Non-Federal Liabilities

This line is calculated. Equals sum of lines 6.1 through 6.9.

Federal

Accounts Payable (RC 22)/1

Accounts Payable, Capital Transfers (RC 12)/1

Federal Debt (RC 01)/1
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-15 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

7.3 253200

Premium on Securities Issued by Federal 

Agencies Under General and Special Financing 

Authority E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 8

7.3 253300

Amortization of Discount on Securities Issued by 

Federal Agencies Under General and Special 

Financing Authority E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 8

7.3 253400

Amortization of Premium on Securities Issued by 

Federal Agencies Under General and Special 

Financing Authority E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 8

7.3 254000 Participation Certificates E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 8

7.4 02

7.4 214000

Accrued Interest Payable - Not Otherwise 

Classified E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 8

7.4 214100 Accrued Interest Payable - Loans E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 8

7.4 214200 Accrued Interest Payable - Debt E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 8

7.5 17

7.5 251000

Principal Payable to the Bureau of the Fiscal 

Service E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

7.5 251100

Capitalized Loan Interest Payable - Non-Credit 

Reform E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

7.5 252000 Principal Payable to the Federal Financing Bank E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

7.5 259000 Other Debt E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

7.6 27

7.6 215000

Payable for Transfers of Currently Invested 

Balances E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 8

7.6 215500 Expenditure Transfers Payable E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 8

7.7 21

7.7 221300

Employer Contributions and Payroll Taxes 

Payable E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

7.7 221500

Other Post Employment Benefits Due and 

Payable E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

Benefit Program Contributions Payable (RC 21)/1

Interest Payable (RC 02)/1

Loans Payable (RC 17)/1

Transfers Payable (RC 27)/1
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-16 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

7.7 222500 Unfunded FECA Liability E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

7.7 229000 Other Unfunded Employment Related Liability E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

7.8 23

7.8 231000 Liability for Advances and Prepayments E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U 8

7.9 46

7.9 298000 Custodial Liability E G

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT E/U

7.9 298500

Liability for Non-Entity Assets Not Reported on 

the Statement of Custodial Activity E G

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT E/U

7.10 29

7.10 221300

Employer Contributions and Payroll Taxes 

Payable E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

7.10 222500 Unfunded FECA Liability E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

7.10 229000 Other Unfunded Employment Related Liability E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

7.10 240000

Liability for Nonfiduciary Deposit Funds and 

Undeposited Collections E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

7.10 241000 Liability for Clearing Accounts E Z CF E/U

7.10 298000 Custodial Liability E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT E/U

7.10 299000

Other Liabilities Without Related Budgetary 

Obligations E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT E/U

7.11 40

7.11 201000 Liability for Fund Balance With Treasury E F GA U

7.12 30

7.12 259000 Other Debt E G

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E/U

7.12 299000

Other Liabilities Without Related Budgetary 

Obligations E F GA E/U

7.12 299000

Other Liabilities Without Related Budgetary 

Obligations E G

CF/DF/EC/EG/EM/EP/ER/ES/ET/MR/TR/UG/

US/UT E/U

Advances from Others and Deferred Credits (RC 23)/1

Liability to the General Fund for Custodial and Other NonEntity Assets (RC 46)/1

Other Liabilities (Without Reciprocals) (RC 29)/1

Liability for Fund Balance with Treasury (RC 40)/1

Other Liabilities (RC 30)/1
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-17 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

7.13

8

9

9.1

9.1 310000 Unexpended Appropriations - Cumulative B EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310100

Unexpended Appropriations - Appropriations 

Received E G EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310200 Unexpended Appropriations - Transfers-In E F EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310300 Unexpended Appropriations - Transfers-Out E F EG/EM/EP/ER/ES/ET/TR E

9.1 310500

Unexpended Appropriations - Prior Period 

Adjustments Due to Corrections of Errors - 

Years Preceding the Prior Year E Z EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310600 Unexpended Appropriations - Adjustments E G EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310700 Unexpended Appropriations - Used E G EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310800

Unexpended Appropriations - Prior-Period 

Adjustments Due to Corrections of Errors E Z EC/EG/EM/EP/ER/ES/ET/TR E

9.1 310900

Unexpended Appropriations - Prior-Period 

Adjustments Due to Changes in Accounting 

Principles E Z EC/EG/EM/EP/ER/ES/ET/TR E

9.1 331000 Cumulative Results of Operations B

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 510000 Revenue From Goods Sold E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 510900 Contra Revenue for Goods Sold E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 520000 Revenue From Services Provided E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 520900 Contra Revenue for Services Provided E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 531000 Interest Revenue - Other E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT E

9.1 531100 Interest Revenue - Investments E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

Total Federal Liabilities

This line is calculated. Equals sum of lines 7.1 through 7.12.

Total Liabilities

This line is calculated. Equals sum of lines 6.10 and 7.13.

Net Position:

Net Position - Funds From Dedicated Collections
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-18 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.1 531200

Interest Revenue - Loans Receivable/Uninvested 

Funds E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 531300 Interest Revenue - Subsidy Amortization E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 531400

Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 531500

Contra Revenue for Dividend Income Accounted 

for Under the Provisions of the Federal Credit 

Reform Act E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 531700

Contra Revenue for Interest Revenue - Loans 

Receivable E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 531800

Contra Revenue for Interest Revenue - 

Investments E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 531900 Contra Revenue for Interest Revenue - Other E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 532000 Penalties and Fines Revenue E F/G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 532400 Contra Revenue for Penalties and Fines E F/G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 532500 Administrative Fees Revenue E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 532900 Contra Revenue for Administrative Fees E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 540000 Funded Benefit Program Revenue E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 540900

Contra Revenue for Funded Benefit Program 

Revenue E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 550000 Insurance and Guarantee Premium Revenue E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 550900

Contra Revenue for Insurance and Guarantee 

Premium Revenue E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 560000 Donated Revenue - Financial Resources E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 560900

Contra Revenue for Donations - Financial 

Resources E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 561000 Donated Revenue - Nonfinancial Resources E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 561900

Contra Donated Revenue - Nonfinancial 

Resources E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 564000 Forfeiture Revenue - Cash and Cash Equivalents E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-19 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.1 564900

Contra Forfeiture Revenue - Cash and Cash 

Equivalents E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 565000 Forfeiture Revenue - Forfeitures of Property E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 565900

Contra Forfeiture Revenue - Forfeitures of 

Property E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 570000 Expended Appropriations E G CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E

9.1 570500

Expended Appropriations - Prior Period 

Adjustments Due to Corrections of Errors - 

Years Preceding the Prior Year E Z CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E

9.1 570800

Expended Appropriations - Prior-Period 

Adjustments Due to Corrections of Errors E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/U

T E

9.1 570900

Expended Appropriations - Prior-Period 

Adjustments Due to Changes in Accounting 

Principles E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/U

T E

9.1 572000

Financing Sources Transferred In Without 

Reimbursement E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 573000

Financing Sources Transferred Out Without 

Reimbursement E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 574000

Appropriated Dedicated Collections Transferred 

In E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 574500

Appropriated Dedicated Collections Transferred 

Out E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 575000 Expenditure Financing Sources - Transfers-In E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 575500

Nonexpenditure Financing Sources - TransfersIn - Other E FCF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 575600

Nonexpenditure Financing Sources - TransfersIn - Capital Transfers E FCF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 576000 Expenditure Financing Sources - Transfers-Out E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 576500

Nonexpenditure Financing Sources - TransfersOut - Other E FCF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 576600

Nonexpenditure Financing Sources - TransfersOut - Capital Transfers E FCF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 577500 Nonbudgetary Financing Sources Transferred In E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT E

9.1 577600

Nonbudgetary Financing Sources Transferred 

Out E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 578000 Imputed Financing Sources E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-20 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.1 579000 Other Financing Sources E G/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT E

9.1 579100

Adjustment to Financing Sources - Downward 

Reestimate or Negative Subsidy E G/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 579200

Financing Sources To Be Transferred Out - 

Contingent Liability E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 579500 Seigniorage E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 580000

Tax Revenue Collected - Not Otherwise 

Classified E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 580100 Tax Revenue Collected - Individual E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 580200 Tax Revenue Collected - Corporate E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 580300 Tax Revenue Collected - Unemployment E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 580400 Tax Revenue Collected - Excise E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 580500 Tax Revenue Collected - Estate and Gift E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 580600 Tax Revenue Collected - Customs E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 582000

Tax Revenue Accrual Adjustment - Not 

Otherwise Classified E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 582100 Tax Revenue Accrual Adjustment - Individual E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 582200 Tax Revenue Accrual Adjustment - Corporate E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 582300

Tax Revenue Accrual Adjustment - 

Unemployment E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 582400 Tax Revenue Accrual Adjustment - Excise E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 582500

Tax Revenue Accrual Adjustment - Estate and 

Gift E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 582600 Tax Revenue Accrual Adjustment - Customs E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 583000

Contra Revenue for Taxes - Not Otherwise 

Classified E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 583100 Contra Revenue for Taxes - Individual E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-21 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.1 583200 Contra Revenue for Taxes - Corporate E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 583300 Contra Revenue for Taxes - Unemployment E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 583400 Contra Revenue for Taxes - Excise E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 583500 Contra Revenue for Taxes - Estate and Gift E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 583600 Contra Revenue for Taxes - Customs E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 589000 Tax Revenue Refunds - Not Otherwise Classified E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 589100 Tax Revenue Refunds - Individual E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 589200 Tax Revenue Refunds - Corporate E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 589300 Tax Revenue Refunds - Unemployment E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 589400 Tax Revenue Refunds - Excise E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 589500 Tax Revenue Refunds - Estate and Gift E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 589600 Tax Revenue Refunds - Customs E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 590000 Other Revenue E F/G/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT E 3

9.1 590900 Contra Revenue for Other Revenue E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E 3

9.1 591900

Revenue and Other Financing Sources - 

Cancellations E G EC/EG/EM/EP/ER/ES/ET/TR/US/UT E

9.1 592100

Valuation Change in Investments - Exchange 

Stabilization Fund E N ER E

9.1 592200

Valuation Change in Investments for Federal 

Government Sponsored Enterprise E N UG E

9.1 592300

Valuation Change in Investments - Beneficial 

Interest in Trust E N UG E

9.1 599000

Collections for Others - Statement of Custodial 

Activity E G/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT E

9.1 599100

Accrued Collections for Others - Statement of 

Custodial Activity E G/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-22 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.1 599300

Offset to Non-Entity Collections - Statement of 

Changes in Net Position E G

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 599400

Offset to Non-Entity Accrued Collections - 

Statement of Changes in Net Position E G

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 599700

Financing Sources Transferred In From 

Custodial Statement Collections E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 599800

Custodial Collections Transferred Out to a 

Treasury Account Symbol Other Than the 

General Fund of the Treasury E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 610000 Operating Expenses/Program Costs E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 619000 Contra Bad Debt Expense - Incurred for Others E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 619900 Adjustment to Subsidy Expense E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 631000

Interest Expenses on Borrowing From the Bureau 

of the Fiscal Service and/or the Federal 

Financing Bank E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 632000 Interest Expenses on Securities E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 633000 Other Interest Expenses E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 633800 Remuneration Interest E N EP E

9.1 634000

Interest Expense Accrued on the Liability for 

Loan Guarantees E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 640000 Benefit Expense E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 650000 Cost of Goods Sold E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 660000 Applied Overhead E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 661000 Cost Capitalization Offset E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 671000 Depreciation, Amortization, and Depletion E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 672000 Bad Debt Expense E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 673000 Imputed Costs E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 679000

Other Expenses Not Requiring Budgetary 

Resources E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-23 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.1 680000 Future Funded Expenses E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 685000

Employer Contributions to Employee Benefit 

Programs Not Requiring Current-Year Budget 

Authority (Unobligated) E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 690000 Nonproduction Costs E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 711000 Gains on Disposition of Assets - Other E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 711100 Gains on Disposition of Investments E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 711200 Gains on Disposition of Borrowings E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 717100

Gains on Changes in Long-Term Assumptions - 

From Experience E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 717200

Losses on Changes in Long-Term Assumptions - 

From Experience E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 718000 Unrealized Gains E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT E

9.1 718100 Unrealized Gain - Exchange Stabilization Fund E N EP E

9.1 719000 Other Gains E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 719100

Other Gains for Accrued Special Drawing Right 

(SDR) Interest and Charges E N EP E

9.1 721000 Losses on Disposition of Assets - Other E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 721100 Losses on Disposition of Investments E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 721200 Losses on Disposition of Borrowings E F/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 727100 Gains on Changes in Long-Term Assumptions E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 727200 Losses on Changes in Long-Term Assumptions E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 728000 Unrealized Losses E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT E

9.1 728100 Unrealized Losses - Exchange Stabilization Fund E N EP E

9.1 729000 Other Losses E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-24 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.1 729100

Other Losses for Accrued Special Drawing Right 

(SDR) Interest and Charges E N EP E

9.1 729200 Other Losses from Impairment of Assets E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 730000 Extraordinary Items E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 740000

Prior-Period Adjustments Due to Corrections of 

Errors E N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 740100

Prior-Period Adjustments Due to Changes in 

Accounting Principles E N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 740500

Prior Period Adjustments Due to Corrections of 

Errors -Years Preceding the Prior Year E N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 750000 Distribution of Income - Dividend E N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.1 760000 Changes in Actuarial Liability E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT E

9.2

9.2 310000 Unexpended Appropriations - Cumulative B EC/EG/EM/EP/ER/ES/ET U

9.2 310100

Unexpended Appropriations - Appropriations 

Received E G EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310200 Unexpended Appropriations - Transfers-In E F EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310300 Unexpended Appropriations - Transfers-Out E F EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310500

Unexpended Appropriations - Prior Period 

Adjustments Due to Corrections of Errors - 

Years Preceding the Prior Year E Z EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310600 Unexpended Appropriations - Adjustments E G EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310700 Unexpended Appropriations - Used E G EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310800

Unexpended Appropriations - Prior-Period 

Adjustments Due to Corrections of Errors E Z EC/EG/EM/EP/ER/ES/ET/TR U

9.2 310900

Unexpended Appropriations - Prior-Period 

Adjustments Due to Changes in Accounting 

Principles E Z EC/EG/EM/EP/ER/ES/ET/TR U

9.2 320000 Appropriations Outstanding - Cumulative B GA U

9.2 320100 Appropriations Outstanding - Warrants Issued E F GA U

9.2 320600 Appropriations Outstanding - Adjustments E F GA U

9.2 320700 Appropriations Outstanding - Used E F GA U

9.2 331000 Cumulative Results of Operations B

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

Net Position - Funds Other Than Those From Dedicated 

Collections
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-25 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.2 510000 Revenue From Goods Sold E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 510900 Contra Revenue for Goods Sold E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 520000 Revenue From Services Provided E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 520900 Contra Revenue for Services Provided E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 531000 Interest Revenue - Other E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT U

9.2 531100 Interest Revenue - Investments E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 531200

Interest Revenue - Loans Receivable/Uninvested 

Funds E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 531300 Interest Revenue - Subsidy Amortization E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 531400

Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 531500

Contra Revenue for Dividend Income Accounted 

for Under the Provisions of the Federal Credit 

Reform Act E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 531700

Contra Revenue for Interest Revenue - Loans 

Receivable E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 531800

Contra Revenue for Interest Revenue - 

Investments E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 531900 Contra Revenue for Interest Revenue - Other E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 532000 Penalties and Fines Revenue E F/G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 532400 Contra Revenue for Penalties and Fines E F/G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 532500 Administrative Fees Revenue E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 532900 Contra Revenue for Administrative Fees E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 540000 Funded Benefit Program Revenue E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 540500 Unfunded FECA Benefit Revenue E F/N EG U

9.2 540600

Contra Revenue for Unfunded FECA Benefit 

Revenue E F/N EG U
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-26 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.2 540900

Contra Revenue for Funded Benefit Program 

Revenue E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 550000 Insurance and Guarantee Premium Revenue E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 550900

Contra Revenue for Insurance and Guarantee 

Premium Revenue E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 560000 Donated Revenue - Financial Resources E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 560900

Contra Revenue for Donations - Financial 

Resources E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 561000 Donated Revenue - Nonfinancial Resources E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 561900

Contra Donated Revenue - Nonfinancial 

Resources E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 564000 Forfeiture Revenue - Cash and Cash Equivalents E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 564900

Contra Forfeiture Revenue - Cash and Cash 

Equivalents E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 565000 Forfeiture Revenue - Forfeitures of Property E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 565900

Contra Forfeiture Revenue - Forfeitures of 

Property E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 570000 Expended Appropriations E G CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT U

9.2 570500

Expended Appropriations - Prior Period 

Adjustments Due to Corrections of Errors - 

Years Preceding the Prior Year E Z CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT U

9.2 570800

Expended Appropriations - Prior-Period 

Adjustments Due to Corrections of Errors E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/U

T U

9.2 570900

Expended Appropriations - Prior-Period 

Adjustments Due to Changes in Accounting 

Principles E Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/U

T U

9.2 571000

Transfer in of Agency Unavailable Custodial and 

Non-Entity Collections E F GA U

9.2 571200

Accrual of Agency Amount To Be Collected - 

Custodial and Non-Entity E F GA U

9.2 572000

Financing Sources Transferred In Without 

Reimbursement E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 573000

Financing Sources Transferred Out Without 

Reimbursement E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 574000

Appropriated Dedicated Collections Transferred 

In E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-27 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.2 574500

Appropriated Dedicated Collections Transferred 

Out E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 575000 Expenditure Financing Sources - Transfers-In E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 575500

Nonexpenditure Financing Sources - TransfersIn - Other E FCF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 575600

Nonexpenditure Financing Sources - TransfersIn - Capital Transfers E FCF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 576000 Expenditure Financing Sources - Transfers-Out E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 576500

Nonexpenditure Financing Sources - TransfersOut - Other E FCF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 576600

Nonexpenditure Financing Sources - TransfersOut - Capital Transfers E FCF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 577500 Nonbudgetary Financing Sources Transferred In E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT U

9.2 577600

Nonbudgetary Financing Sources Transferred 

Out E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 578000 Imputed Financing Sources E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 579000 Other Financing Sources E G/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT U

9.2 579100

Adjustment to Financing Sources - Downward 

Reestimate or Negative Subsidy E G/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 579200

Financing Sources To Be Transferred Out - 

Contingent Liability E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 579500 Seigniorage E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 580000

Tax Revenue Collected - Not Otherwise 

Classified E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 580100 Tax Revenue Collected - Individual E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 580200 Tax Revenue Collected - Corporate E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 580300 Tax Revenue Collected - Unemployment E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 580400 Tax Revenue Collected - Excise E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 580500 Tax Revenue Collected - Estate and Gift E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-28 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.2 580600 Tax Revenue Collected - Customs E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 582000

Tax Revenue Accrual Adjustment - Not 

Otherwise Classified E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 582100 Tax Revenue Accrual Adjustment - Individual E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 582200 Tax Revenue Accrual Adjustment - Corporate E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 582300

Tax Revenue Accrual Adjustment - 

Unemployment E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 582400 Tax Revenue Accrual Adjustment - Excise E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 582500

Tax Revenue Accrual Adjustment - Estate and 

Gift E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 582600 Tax Revenue Accrual Adjustment - Customs E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 583000

Contra Revenue for Taxes - Not Otherwise 

Classified E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 583100 Contra Revenue for Taxes - Individual E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 583200 Contra Revenue for Taxes - Corporate E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 583300 Contra Revenue for Taxes - Unemployment E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 583400 Contra Revenue for Taxes - Excise E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 583500 Contra Revenue for Taxes - Estate and Gift E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 583600 Contra Revenue for Taxes - Customs E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 589000 Tax Revenue Refunds - Not Otherwise Classified E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 589100 Tax Revenue Refunds - Individual E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 589200 Tax Revenue Refunds - Corporate E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 589300 Tax Revenue Refunds - Unemployment E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 589400 Tax Revenue Refunds - Excise E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-29 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.2 589500 Tax Revenue Refunds - Estate and Gift E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 589600 Tax Revenue Refunds - Customs E G/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 590000 Other Revenue E F/G/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT U

9.2 590900 Contra Revenue for Other Revenue E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 591900

Revenue and Other Financing Sources - 

Cancellations E G EC/EG/EM/EP/ER/ES/ET/TR/US/UT U

9.2 592100

Valuation Change in Investments - Exchange 

Stabilization Fund E N ER U

9.2 592200

Valuation Change in Investments for Federal 

Government Sponsored Enterprise E N UG U

9.2 592300

Valuation Change in Investments - Beneficial 

Interest in Trust E N UG U

9.2 599000

Collections for Others - Statement of Custodial 

Activity E G/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT U

9.2 599100

Accrued Collections for Others - Statement of 

Custodial Activity E G/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 599300

Offset to Non-Entity Collections - Statement of 

Changes in Net Position E G

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 599400

Offset to Non-Entity Accrued Collections - 

Statement of Changes in Net Position E G

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 599700

Financing Sources Transferred In From 

Custodial Statement Collections E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 599800

Custodial Collections Transferred Out to a 

Treasury Account Symbol Other Than the 

General Fund of the Treasury E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 610000 Operating Expenses/Program Costs E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 619000 Contra Bad Debt Expense - Incurred for Others E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 619900 Adjustment to Subsidy Expense E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 631000

Interest Expenses on Borrowing From the Bureau 

of the Fiscal Service and/or the Federal 

Financing Bank E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 632000 Interest Expenses on Securities E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-30 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.2 633000 Other Interest Expenses E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 634000

Interest Expense Accrued on the Liability for 

Loan Guarantees E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 640000 Benefit Expense E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 650000 Cost of Goods Sold E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 660000 Applied Overhead E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 661000 Cost Capitalization Offset E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 671000 Depreciation, Amortization, and Depletion E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 672000 Bad Debt Expense E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 673000 Imputed Costs E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 679000

Other Expenses Not Requiring Budgetary 

Resources E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 680000 Future Funded Expenses E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 685000

Employer Contributions to Employee Benefit 

Programs Not Requiring Current-Year Budget 

Authority (Unobligated) E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 690000 Nonproduction Costs E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 711000 Gains on Disposition of Assets - Other E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 711100 Gains on Disposition of Investments E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 711200 Gains on Disposition of Borrowings E F

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 717100

Gains on Changes in Long-Term Assumptions - 

From Experience E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 717200

Losses on Changes in Long-Term Assumptions - 

From Experience E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 718000 Unrealized Gains E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT U

9.2 719000 Other Gains E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-31 IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

USSGL Crosswalk - Reclassified Balance Sheet

9.2 721000 Losses on Disposition of Assets - Other E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 721100 Losses on Disposition of Investments E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 721200 Losses on Disposition of Borrowings E F/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 727100 Gains on Changes in Long-Term Assumptions E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 727200 Losses on Changes in Long-Term Assumptions E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 728000 Unrealized Losses E F/N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/

UG/US/UT U

9.2 729000 Other Losses E F/N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 729200 Other Losses from Impairment of Assets E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 730000 Extraordinary Items E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 740000

Prior-Period Adjustments Due to Corrections of 

Errors E N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 740100

Prior-Period Adjustments Due to Changes in 

Accounting Principles E N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 740500

Prior Period Adjustments Due to Corrections of 

Errors -Years Preceding the Prior Year E N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 750000 Distribution of Income - Dividend E N/Z

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 760000 Changes in Actuarial Liability E N

CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/U

S/UT U

9.2 771000

Trust Fund Warrant Journal Vouchers Issued Net 

of Adjustments E F GA U

10

11

Total Net Position

This line is calculated. Equals sum of lines 9.1 and 9.2.

Total Liabilities and Net Position

This line is calculated. Equals sum of lines 8 and 10.
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section VI

T/L S2 15-01 DRAFT -VI RBS-32 IRC Handout May 7, 2015 

Footnotes and Additional Information

1. For Reciprocal Category (RC) detail information, see TFM Volume I, Part 2, Chapter 

4700, Agency Reporting Requirements for the Financial Report of the United States 

Government, Appendix 7.

2. Related to Government Account Series securities purchased using deposit funds.

3. FASAB recognizes amounts returned to Puerto Rico and the Virgin Islands as nonFederal 

custodial liabilities as referenced in SFFAS No. 7, paragraph 289.

4. Does not include derivative assets.

5. Related to investments in derivative assets.

6. Includes non-derivative liabilities.

7. Related to derivative liabilities.

8. Exclude General Fund (Trading Partner code 9900) activity in this account.

9. Report only General Fund (Trading Partner code 9900) activity associated with this 

account. With the implementation of GTAS (http://fms.treas.gov/gtas/index.html), there will 

be a new Federal/NonFederal attribute domain value "G" for the General Fund.